PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK UNTUK MENJADI PENGUSAHA SUKSES

Penulis

  • Endah Sulistyowati STIESIA
  • Emi Kusmaeni
  • Lydia Setyawardani Sekolah Tinggi Ilmu Ekonomi Indonesia

Kata Kunci:

pendampingan, pemahaman, penerapan, pengusaha sukses

Abstrak

The purpose of this assistance is to provide understanding, enthusiasm and take advantage of opportunities for entrepreneurship. The driving factor for improving the Indonesian economy is that entrepreneurship through micro, small and medium enterprises (MSMEs) can increase creativity, the ability of the community to channel ideas and creations by utilizing available natural resources. This is because Al Fithrah Islamic High School has a location close to the Assalafi Islamic Boarding School environment. Taking advantage of business opportunities to meet the educational needs of female students starting from Elementary Schools, Junior High Schools, High Schools, Universities, and providing solutions in running businesses, problems arise such as difficulties in business bookkeeping, how to prepare financial reports is considered complicated and pays little attention to business which is carried out ethically, it is necessary that the methods used to provide training are knowledge of business ethics, guidance for recording financial transactions in an orderly manner for trading businesses to the preparation of financial statements in accordance with the application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).

Referensi

Hartman, L., dan Jaedinas, J. D., 2018. Etika Bisnis Pengambilan Keputusan Integritas Pribadi dan Tanggung Jawab Sosial, Edisi Bahasa Indonesia. Erlangga, Jakarta.

Ikatan Akuntan Indonesia (IAI), Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik, per 19 Mei 2009, Jakarta Penerbit DSAK IAI.

Kementerian Perindustrian, 2019. Pelatihan Kewirausahaan Creation of Enterprises. http://kemenperin.go.id.

Kieso, D. E., Weygandt, J. J., dan Warfield, T.D., 2011. Intermediate Accounting, IFRS Edition. Johm Wiley and Sons, Inc. New Jersey.

Martani, D. S., veronica, R. Fardhani, A., Farahmita, E., dan Tanujaya, 2015. Akuntansi Keuangan Menengah Berbasis PSAK, Buku 2. Salemba Empat, Jakarta.

Setyowati, S., dan Iskandar, E., 2019. PKM Indonesia Krupuk Lempeng di Bantul. Journal PKM Vol. 4, No. 2. http://journal-unmer.ac.id.

Solihat, A., Iskandar, dan Trijumansyah, A., 2018. UMKM Hijab Jannata. http://e-journal-bsi.ac.id.

Staff Bidang Kegiatan, 2013. Usaha Jamur Crispy “Kriuk”. http://PKMUMJ.ac.id.

Jusup, A. H., 2011. Dasar-dasar Akuntansi, Jilid 1, Edisi ke 7. Badan Penerbit STIE YKPN, Yogyakarta.

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Diterbitkan

2021-09-30

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